Tolley's Tax Cases 1999

Tolley's Tax Cases 1999

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Description

This text contains brief, concise reports of more than 2,500 essential court and special commissioners' decisions relevant to UK tax legislation from 1985 to 1 January 1999, including selected Irish tax cases. There are analytical commentaries on key decisions from 1998, and cases are arranged according to subject area. Also included are tables listing cases both alphabetically, unde the names of both parties, and in order of the relevant legislation.show more

Product details

  • Paperback | 889 pages
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • New edition
  • New edition
  • tables, index
  • 0754502422
  • 9780754502425

Table of contents

Allowances and tax rates; annual payments; anti-avoidance; appeals; back duty; assessments; building societies; capital allowances; charities; children; claims to relief and repayment; close companies; clubs and societies; compensation etc.; connected persons; construction industry; control of companies; corporation tax; deceased persons; deduction of tax; diplomatic immunity; double tax relief; enterprise investment scheme; error or mistake relief; European law; exchange and currency problems; exemptions; farming etc.; free-of-tax annuities; higher rate liability; Inland Revenue - administration; Inland Revenue - confidentiality of information; interest on overpaid tax; interest payable; loss relief; married persons; medical insurance; mining etc. rents and royalties; mutual trading; partnerships; patents and copyright; pay as you earn; payment of tax; penalties; property dealing and property sales; residence, ordinary residence and domicile; retirement annuity relief; retirement benefit schemes; returns and information; schedule A; schedule B; schedule C; schedule D case I and II - basis of assessment; schedule D case I and II -commencements and cessation; schedule D case I and II - definition of trading; schedule D case I and II - territorial scope; schedule D case I and II - computation of profits; schedule D case I and II - specific businesses; schedule D case I and II - assessable income; schedule D case I and II - allowable deductions; schedule D case I and II - compensation and damages; schedule D case III; schedule D case IV and V; schedule D case VI; schedule E; schedule F settlements; tax avoidance; underwiters; capital gains tax; inheritance tax; petroleum revenue tax; tables.show more